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    <title>2003 (9) TMI 41 - DELHI High Court</title>
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    <description>The High Court dismissed the appeal by the assessee regarding the unexplained cash credit in the books of account for the assessment year 1998-99. The court held that the Tribunal&#039;s finding was based on cogent material and not perverse, emphasizing that the appeal under section 260A is limited to adjudication on a &quot;substantial question of law.&quot; The High Court concluded that no such question arose from the order, ultimately declining to entertain the appeal and dismissing it.</description>
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      <link>https://www.taxtmi.com/caselaws?id=11325</link>
      <description>The High Court dismissed the appeal by the assessee regarding the unexplained cash credit in the books of account for the assessment year 1998-99. The court held that the Tribunal&#039;s finding was based on cogent material and not perverse, emphasizing that the appeal under section 260A is limited to adjudication on a &quot;substantial question of law.&quot; The High Court concluded that no such question arose from the order, ultimately declining to entertain the appeal and dismissing it.</description>
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      <pubDate>Fri, 12 Sep 2003 00:00:00 +0530</pubDate>
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